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Kentucky state guide - 6 lessons

How to start an LLC in Kentucky

Kentucky charges among the lowest combined LLC costs in the country: a $40 Articles of Organization filing and a $15 annual report, filed with the Secretary of State's office in Frankfort. The trade-off most owners are not expecting is the Limited Liability Entity Tax, a separate state tax that most LLCs owe every year regardless of whether the business made a profit. This guide covers naming, the registered agent, the filing itself, the LLET and other tax registrations, licensing, and the June 30 annual report in the order you will need them.

Kentucky LLC facts at a glance

Kentucky LLC facts at a glance
Official filing agencyKentucky Secretary of State, Business Filings Division
Formation documentArticles of Organization
State filing fee$40
Filing methodsOnline through the Secretary of State Fast Track system, Mail to Frankfort
Typical processing (recent)1-2 business days
Typical expedited processingNot offered
Registered agentMust be a Kentucky resident or an entity authorized to do business in Kentucky, with a physical Kentucky street address that serves as the registered office. A PO box alone is not acceptable.
Annual Report$15, due June 30
Late penaltyAdministrative dissolution after non-filing
State-level business taxNo franchise tax. Limited Liability Entity Tax (LLET) minimum $175 based on gross receipts or profits.
Publication requirementNone
Name requirementsThe name must contain 'limited liability company' or an abbreviation such as LLC or L.L.C., and must be distinguishable from names already on file with the Secretary of State.
Filing fee statuteThe $40 Articles of Organization fee, along with fees for amendments, restatements and dissolutions, is set directly in state statute rather than by agency rule.
Local occupational license taxesMany Kentucky cities and counties, including Louisville and Lexington, levy their own occupational license tax on net profits or payroll, separate from state tax and filed locally rather than with the Department of Revenue.

Processing times reflect recent official guidance and change often. Check the Kentucky Secretary of State, Business Filings Division current processing calendar before you rely on a date.

File it yourself

Kentucky accepts filings directly from business owners. You do not need us, or any other company, to form your LLC. Here is the official portal.

the Kentucky Secretary of State Fast Track online filing system

The Kentucky lessons

  1. 1Name your Kentucky LLCRequired wording, the distinguishable name standard, and reserving a name before you file.
  2. 2Appoint your Kentucky registered agentWho qualifies, the registered office requirement, and why the address stays on the public record.
  3. 3File the Articles of OrganizationThe $40 fee, what the form asks for, and choosing between online and mail filing.
  4. 4Get an EIN and register with the Department of RevenueThe free IRS EIN, registering through Kentucky Business One Stop, and what triggers each tax account.
  5. 5The Limited Liability Entity Tax, sales tax and licensingHow the LLET works, the flat personal income tax rate, sales tax registration, and local licensing.
  6. 6Open a bank account and file your annual reportWhat banks require, the $15 annual report due June 30, and what happens if you miss it.
Start lesson 1

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Official sources

Last reviewed: September 2026 - reviewed by Gullia Filing Legal & Formation Team, Corporate formation specialists and registered agents